In exercise of the powers conferred by section 15 of the Madhya Pradesh Motor Spirit Upkar Adyadesh, 2018, the Government of Madhya Pradesh hereby makes the following rules, namely:-

1. Short Title and Commencement-

(1) These rules may be called the Madhya Pradesh Motor Spirit Upkar Niyam, 2018.

(2) They shall come into force on and from 29th January, 2018.

2. Definitions.-

(1) In these rules, unless the context otherwise requires,

(a) "Form" means a form appended to these rules;

(b) "Ordinance" means the Madhya Pradesh Motor Spirit Upkar Adhyadesh, 2018;

(c) "Sale price" means the amount or any other consideration payable to a dealer for the sale of Motor Spirit less any sum allowed as discount according to ordinary trade practice but inclusive of any sum charged for anything done by the dealer in respect of the Motor Spirit at the time of or before delivery thereof other than the cost of freight or delivery when such cost is separately charged:

Provided that the amount of Valuable consideration received or receivable by Oil companies, as specified in Rule 3, for the sale of Motor Spirit, shall be deemed to be equivalent to the price, on with the retail outlets shall sell Motor Spirit to the consumer.

(d) "VAT Rules" means the Madhya Pradesh VAT Rules, 2006.

(2) Words and expressions used but hot defined in these rules shall have the same meaning as assigned to them in the Madhya Pradesh Motor Spirit Upkar Adhyadesh, 2018 or Madhya Pradesh VAT Act, 2002 (No. 20 of 2002) or the Madhya Pradesh VAT Rules, 2006 as the case may be.

3. Payment of cess

(1) Every registered dealer shall, pay cess monthly within fllb days of expiry of the month to which the cess to be paid relates.

(2) Subject to the conditions specified in this sub-rule, no cess shall be payable on the turnover of sales of Motor Spirit by any of the following oil companies when such sales is made to any other of the following oil companies (hereinafter referred to as the "purchasing company") for the purpose of resale within the State of Madhya Pradesh by the purchasing company:

(a) Indian Oil Corporation Ltd.

(b) Bharat Petroleum Corporation Ltd.

(c) Hindustan Petroleum Corporation Ltd.

(d) Essar Oil Ltd.

(e) Reliance Petroleum Industries Ltd.

(f) Bharat Oman Refinery Ltd.

(3) Conditions to be,followed -

(a) Motor Spirit is sold by one. of these companies to the purchasing company, which is mentioned in this sub-rule;

(b) the purchasing-company furnishes to the selling dealer an undertaking in Form A-1 stating, inter-alias, that the Motor Spirit so purchased will be resold by it within the State of Madhya Pradesh within three months of such purchase and such purchasing company will include such resale in its turnover of sales and pay the cess on such turnover of sales;

(c) Where under sub-rule (2), no cess is levied on turnover of sales of Motor Spirit and the Motor Spirit so purchased by the company is not sold within the State of Madhya Pradesh, the cess shall be payable by the purchasing company on the turnover of purchases of Motor Spirit.

4. Furnishing of returns.-

Every registered dealer liable to pay cess under Section 3 of the Ordinance shall furnish to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf, a return in Form B-1 for every quarter of the year within ten days of the expiry of such quarter. The return shall be accompanied by a copy of challan in proof of the payment of cess payable according to such return:

Provided that a separate return for the period commencing from the date of coming in force of the Ordinance and ending with the last day of the quarter in which the Ordinance comes into force shall be furnished within fifteen days of the expiry of the said period.

5. Method of Payment-

Every Dealer shall pay the amount of cess, penalty, interest or any others amount by a challan in prescribed Form C-1 or in the manner prescribed in VAT Rules. The amount shall be paid into the Government Treasury under head 0045-other taxes and duties on commodities and service -112 - Receipts from cesses under other Acts (1) (3).

6. The assessment order Form.-

The order of assessment of cess, interest and penalty shall be in Form D-1.

7. The demand notice.-

The notice of demand shall be in Form E-1.

FORM A-1

(see rule 3)

I,................................Designation ................................of............................................... (address) do certify that

(1) The said Company is a dealer holding TIN ,................................ w.e.f. ,................................

(2) The said Company has purchased Motor Spirit from ,................................ vide its invoice No......... dated.......

(3) The motor spirit so purchased will be sold by ,................................ in the State of Madhya Pradesh within Three months from the date of its purchase.

(4) The turnover of sales of Motor Spirit mentioned above shall be, included in return and the ..............cess shall be paid by on such turnover.

FORM- B-1

(see rule 4)

Return shewing turnover of Motor Spirit and cess payable

I solemnly declare that the above information is true to the best of my knowledge and belief.

Form C-1

[See Rule 5]

CHALLAN

Madhya Pradesh Motor Spirit Upkar Adyadesh, 2018

(0045-other taxes and duties on commodities and service -112 - Receipts from cesses under other Acts (1) (3))

Challan of cess/penalty/lnterest. paid to .........................Government Treasury/sub-treasury/branch of bank of ....................................Under Rs. (In Words)....................................

Dated.......................

Signature of the Dealer ......................

For use in the Treasury or Bank

1. Received payment of Rs. ....................... (in figures) Rs........................... (in words)

2. Date of Entry................................ Challan No.......................

FORM D-1

(see rule 6)

Assessment of cess and/or interest and/or penalty order

FORM E-1

(see rule 7)

Notice for demand

TIN:

Sir, .

You are hereby directed to pay the outstanding dues of Rs. .................in to the Government Treasury within 30 days from the receipt failing which the same will be recovered as an arrears of land revenue.

By order and in the name of the Governor of Madhya Pradesh,

ARUN PARMAR,